Court : Supreme Court of India
Reported in : AIR1961SC210; 40ITR494(SC); 1SCR466
..... agricultural income, to be construed as a reference to the central government. whatever authority could be exercised by the travancore-cochin government before the enactment of the opium and revenue laws (extension of application) act, 1950 ..... contained in section 25 of the travancore income tax act, viii of 1960 .......... and notwithstanding any lapse of time or any decision to a different effect given in the case by any income tax authority or income tax appellate tribunal.' 8. by section 3 of the opium and revenue laws (extension of application) act, xxxiii of 1950, the investigation act continued to remain in force with the modification that reference in the state law to the state government was in relation to income other than .....Tag this Judgment!
Court : Chennai
Reported in : AIR1953Mad214; (1952)2MLJ476
..... so, in an act passed by the parliament of india, viz., act 33 of 1950, to provide for the extension of certain opium and revenue laws to certain parts of india, there is found a specific section, viz., section 3(a) setting forth modifications of state laws, relating to income-tax investigation, in order to bring within the scope of the investigation commission appointed by the central government investigation proceedings pending in part b state and it is ..... provide for the transference of pending proceedings from the privy council to the federal court. there the section is to the following effect: 'every application to his majesty in council for special leave to appeal from a judgment to which this act applies remaining undisposed of immediately before the appointed day shall on that day stand transferred to the federal ..... of the language of this sub-clause (j)) of section 103, in my opinion, does not warrant this extension of the meaning sought to be given to it by the learned district judge or the learned counsel for the respondent in this court. that section has reference only to suits, applications or proceedings taken by or on behalf of or against ..... i think it will be straining far too much the language of this sub-clause (j) of section 103 of the act. as a matter of fact, while the explanation to section 103(j) provides that 'all suits, and applications under the said act in the high court in respect-;of religious institutions within the presidency town and pending on the date .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1956SC246; 29ITR349(SC); 2SCR1196
..... , 1950 the opium and revenue laws (extension of application) act, 1950, being act xxxiii of 1950, was passed by parliament extending to travancore-cochin the taxation on income (investigation commission) act, 1947 (xxx of 1947) and section 3 of that act provided that the law of travancore corresponding to the taxation on income (investigation commission) act, 1947 (xxx of 1947) shall continue to remain in force with the following modifications, viz., (a) that all cases referred to or pending before the state ..... .e.) modelled on our act xxx of 1947, styled the travancore taxation on income (investigation commission) act, 1124 to provide for an investigation into matters relating to taxation on income. section 1(3) of the act provided that it was to come into force on such date as the travancore government may by notification in the government gazette appoint. under section 3, a commission to be called the income-tax investigation commission was to be ..... constituted inter alia to investigate in accordance with the .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Cochin
Reported in : 195425ITR120(Coch.)
..... section 3 of the opium and revenue laws (extension of application) act, 1950 (central act xxxiii of 1950), as amended by the opium and revenue laws (extension of application) amendment act, 1951 (central act xliv of 1951), provided that the travancore taxation on income (investigation commission) act 1124 (travancore act xiv of 1124), shall continue to remain in force with certain modifications, the modifications being : "(a) all cases referred to or pending before the state commission (by whatever name called) in respect of matters relating ..... mr. nambiar that the income-tax authority referred to in section 8(2) of the travancore taxation on income (investigation commission) act, 1124 (travanc ore act xiv of 1124), will not take in "the chief revenue authority of travancore" who dealt with the assessment of the petitioner and that sub-section (bb) of section 3 of the opium a nd revenue laws (extension of application) act, 1950 (central act xxxiii of 1950), will be of no ..... .(3) march 31, 1950. the finance act, 1950 (central act xxv of 1950) came into force and the indian income-tax act, 1922 (central act xi of 1922) was extended to travancore-cochin.(4) april 18, 1950. the opium and revenue laws (extension of application) act, 1950 (central act xxxiii of 1950) extended to travancore-cochin the taxation of income (investigation commission) act, 1947 (central act xxx of 1947), and continued in force the travancore taxation on income (investigation commission) act, 1124 (travancore act .....Tag this Judgment!
Court : Kerala
Reported in : AIR1962Ker38
..... whatever form of words, to the state government............shall, in relation. to income other than agricultural income, be construed as a reference to the central government.............'. thus after ..... by the state income-tax officer on 1-0-1950 not being in pursuance of any relative order of assessment has to be held void of legal effect.10. nothing further was done in the matter till 18-4-1950 when the opium and revenue laws (extension of application) act (xxxiii of 1950) was passed, which, by its sec. 3 (c), provided 'any reference in the state law, (corresponding to the taxation on income (investigation commission) act, 1947) by ..... by the income-tax officer on 1-3-1950 without passing any formal assessment orders.3. matters remained thus when the finance act, 1950 and the opium and revenue laws (extension of application) act, 1950, (central acts 25 and 33 of 1950) became law in april 1958. the former extended the operation of the indian income-tax act to the state and transferred the functions of all the authorities under the travancore income-tax act to the corresponding authorities appointed under the indian income-tax act; and .....Tag this Judgment!
Court : Allahabad
Reported in : AIR1967All341
..... of the opium and revenue laws (extension of application) act, 1950, the provisions of the dangerous drugs acts and theopium act became applicable to this pargana with effect from 18th april, 1950. originally this pargana was not included as an area within which licences for cultivation of poppy might be granted, but on account of the representations made by the residents of this pargana and the recommendations of the state of uttar ..... subject to the laws relating to cultivation of opium. the definition of opium was again varied by the dangerous drugs act ii of 1930. under this act 'opium' also meant the capsules of the poppy. the dangerous drugs act was enacted, as its preamble shows, to give effect to the resolutions of the second international opium conference convened by the league of nations. section 5 of the act provides that 'no ..... interfere with their right of cultivation of poppy and also be directed to issue licences to the petitioners under the provisions of the opium act.3. in answer the under-secretary in the ministry of finance (department of revenue and company law), government of india, has filed an affidavit. the case taken by the union of india has been more or less supported by the .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1966SC713; 2SCR110
..... of the appellant in the high court was that the 1333-f act had been repealed in toto on the introduction of the dangerous drugs act, no. 2 of 1930 by the opium and revenue laws (extension of application) act, no. 33 of 1950, and of the drugs act, no. 23 of 1940 by the part b states (laws) act, no. iii of 1951, and therefore there was no power in the hyderabad legislature ..... . it continued in force in the part b state of hyderabad after the constitution came into force in january 1950. 8. in 1950, parliament applied the opium act (no. 13 of 1857), the opium act (1 of 1878) and the dangerous drugs act (no. 2 of 1930) to the part b state of hyderabad by central act 33 of 1950. section 4 of this act inter alia provided that if immediately before the ..... , there was a repeal of the provisions relating to manufacture contained in the 1333-f act and the rules. we are therefore of opinion that the introduction of the dangerous drugs act in the part b state of hyderabad in 1950 did not result in complete effacement of the 1333-f act. it remained alive even so far as opium, charas, bhang and ganja were concerned for ..... defined in s. 2 of the dangerous drugs act. the amended act is also clearly an excise act as will be clear from the definition of 'intoxicating drugs revenue' in s. 2(2) which means revenue from any duty, fee, tax, fine or confiscation imposed or ordered under the provisions of this act. it was therefore open to the state government to declare by notification any substance as .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : AIR1964AP430
..... in consequence of the extension to the state of hyderabad of the opium act, (central act xiii of 1857), the opium act, 1878 (central act i of 1878) and the dangerous drugs act, 1930 (central act ii of 1930) and the repeal of the corresponding hyderabad state law by the opium and revenue laws (extension of application) act. 1950 (central act xxxiii of 1950), it is expedient to amend the hyderabad opium and intoxicating drugs act (iv-of 1333 fasli ..... of the law relating to drugs, which we have noticed, it is incorrect to say that the drugs act is an exhaustive and self-contained enactment. it is equally incorrect to say that the intoxicating drugs act stood repealed by implication. section 2 of the drugs act, 1940 is in these words :'application of other laws not barred--the provisions of this act shall ..... is also a narcotic. the term narcotic' is not defined in the act. the ordinary dictionary meaning of the term is 'producing torpor, sleep or deadness'. the effect of chloral hydrate on human senses might be a matter of evidence. but, certainly such investigation is not within the scope of these proceedings. the words of the provision ..... government may regulate the matters mentioned in sections 3 and 4 and provide for the supervision and grant of licences and the recovery of intoxicating drugs revenue in such manner and subject to such terms and conditions as may be prescribed.'inasmuch as the intoxicating drugs act has to prevail in the state, the imposition of licence fees is quite .....Tag this Judgment!
Court : Madhya Pradesh
Reported in : 1953CriLJ27
..... revenue, was not a law corresponding to the revalue recovery act, 1890, it could not be said to have been repealed under section 4 of the opium and revenue laws (extension application) act, 1950, and that on the other hand section 7(a) of the revenue recovery act, 1890 itself indicated that section 236 of the excise manual was to continue in force even after the application of the revenue recovery act, 1890 to the state of madhya bharat.3 ..... opium and revenue laws (extension of application) act 1950. section 4 of the extension of application act no. 33 of 1950 says:if immediately before the commencement of this act, there is in force in any part b states...any law corresponding to any of the acts specified in section 2, other than the taxation on income (investigation commission) act 1947 (xxx of 1947), that law shall upon the commencement of this act stand repealed.the revenue recovery act, 1890 is one of the acts ..... . on an examination of the provisions of the laws referred to by the learned .....Tag this Judgment!
Court : Kerala
Reported in : 189ITR534(Ker)
..... because the levy has, as its basis, the settlements made under section 9(1) of the travancore taxation on income (investigation commission) act which remained in force at the time when the settlements were made, by virtue of section 3 of the central act, namely, the opium and revenue laws (extension of application) act, 1950. i shall now read relevant parts of section 9, namely, sections 9(1) and 9(2) :'9(1) settlement of cases ..... a decision of the income-tax authorities for one year may be departed from in a subsequent year. but there is an exception to this principle and it has been succinctly stated by a full bench of the madras high court in t.m.m. sankaralinga nadar and bros. v. cit [ 1929] 4 itc 226 thus :'... where the question relating to assessment does not ..... that the claim enforceable under exhibit p-1 attachment will not include the arrears of income-tax specified in the eleven certificates which were issued after the death of the thangal kunju musaliar, and modify the order of the learned judge to this extent. subject to the modification indicated, we dismiss the writ appeals.'4. exhibit p-l referred to above is ..... the order of attachment. the tax recovery officer passed after receipt of the certificates nos. 1 to 22 (made mention of in the judgment) within the meaning of section 222 of the 1961 act. of these 22 certificates, certificates nos. .....Tag this Judgment!